The opinion of the court was delivered

The City of East Orange sought a declaration that its water reserve property located in defendant municipalities should be assessed as farmland under the Farmland Assessment Act of 1964, L. 1964, c. 48; N. J. S. A. 54:4-23.1 et seq. The trial court found against the City, 102 N. J. Super. 512 (Law Div. 1968), and we certified its appeal before argument in the Appellate Division.

The judgment is affirmed essentially for the reasons given by the trial court. We agree also with the trial court that the matter of valuation under the statute dealing with local taxation of water reserve lands, N. J. S. A. 54:4-3.3, is not involved, and we therefore express no view with respect to it.

For affirmance — Chief Justice Welstteaub and Justices Fbancis, Peoctoe, Hall, Schettino and Haheman — 6.

For reversal — None.